1. (1)

   The information made available pursuant to this Regulation shall be complete and consistent.

2. (2)

   Where the reporting entity identifies factual errors in any information that it has made available pursuant to this Regulation, it shall make available, without undue delay, a corrected report of all information about the securitisation required under this Regulation.

3. (3)

   Where permitted in the corresponding Annex, the reporting entity may report one of the following "No Data Option" ("ND") values corresponding to the reason justifying the unavailability of the information to be made available:

   1. (a)

      value "ND1", where the required information has not been collected because it was not required by the lending or underwriting criteria at the time of origination of the underlying exposure;

   2. (b)

      value "ND2", where the required information has been collected at the time of origination of the underlying exposure but is not loaded into the reporting system of the reporting entity at the data cut-off date;

   3. (c)

      value "ND3", where the required information has been collected at the time of origination of the underlying exposure but is loaded into a separate system from the reporting system of the reporting entity at the data cut-off date;

   4. (d)

      value "ND4-YYYY-MM-DD", where the required information has been collected but it will only be possible to make it available at a date taking place after the data cut-off date. "YYYY-MM-DD" shall respectively refer to the numerical year, month, and day corresponding to the future date at which the required information will be made available;

   5. (e)

      value "ND5", where the required information is not applicable to the item being reported.

   For the purposes of this paragraph, the report of any ND values shall not be used to circumvent the requirements in this Regulation.

   Upon request by the FCA, PRA or the Pensions Regulator, the reporting entity shall provide details of the circumstances that justify the use of those ND values.

1. (1)

   Where a securitisation is not an ABCP securitisation, the information made available pursuant to this Regulation shall not have a data cut-off date later than two calendar months prior to the submission date.

2. (2)

   Where a securitisation is an ABCP securitisation:

   1. (a)

      the information specified in Annex XI and in the "transaction information section" in Annexes XIII and XV shall not have a data cut-off date later than two calendar months prior to the submission date;

   2. (b)

      the information specified in all sections of Annexes XIII and XV other than the "transaction information section" shall not have a data cut-off date later than one calendar month prior to the submission date.

1. (1)

   Each securitisation shall be assigned a unique identifier composed of the following elements, in sequential order:

   1. (a)

      the Legal Entity Identifier of the reporting entity;

   2. (b)

      the letter "A" where the securitisation is an ABCP securitisation or the letter "N" where the securitisation is a non-ABCP securitisation;

   3. (c)

      the four-digit year corresponding to:

      1. (i)

         the year in which the first securities of the securitisation were issued, where the securitisation is a non-ABCP securitisation;

      2. (ii)

         the year in which the first securities within the ABCP programme were issued, where the securitisation is an ABCP securitisation;

   4. (d)

      the number 01 or, where there is more than one securitisation with the same identifier as referred to in points (a), (b) and (c), a two-digit sequential number corresponding to the order in which information about each securitisation is made available. The order of simultaneous securitisations shall be discretionary.

2. (2)

   Each ABCP transaction in an ABCP programme shall be assigned a unique identifier composed of the following elements, in sequential order:

   1. (a)

      the Legal Entity Identifier of the reporting entity;

   2. (b)

      the letter "T";

   3. (c)

      the four-digit year corresponding to the first closing date of the ABCP transaction;

   4. (d)

      the number 01 or, where there is more than one ABCP transaction with the same identifier as referred to in points (a), (b) and (c) of this paragraph, a two-digit sequential number corresponding to the order of the first closing date of each ABCP transaction. The order of simultaneous ABCP transactions shall be discretionary.

3. (3)

   Unique identifiers shall not be amended by the reporting entity.

1. (1)

   The information relating to the System of Accounts classification shall be made available using the codes set out in Table 1 of Annex I.

2. (2)

   The information relating to the Servicer Watchlist classifications shall be made available using the codes set out in Table 2 of Annex I.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.